Express the percent as a decimal. $132.7\%$
$132.7$ percent = $132.7$ per cent = $132.7$ per hundred $132.7\% = \dfrac{132.7}{100}$ $\hphantom{132.7\%} = 1.327$ Another way to convert a percent to a decimal is to divide by $100$ (or move the decimal two places to the left) and remove the percent sign.